Refund of credit availed on the service tax paid on input ...

Case Laws Service Tax

July 23, 2021

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of services should be refunded to the appellants as per Rule 5 of Cenvat Credit Rules, 2004. The appellants have properly accounted in their books of account. Not mentioning the credit availed in ST-3 returns is only a procedural lapse, which can be condoned. - AT

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Refund of credit availed on the service tax paid on input ...

Case Laws Service Tax

July 23, 2021

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